디지털전환시대 가상자산의 세대간 의미와 법·제도 개선 방안

PURPOSE The main purpose of this study is to identify the intergenerational meaning of digital virtual assets and ways to improve laws and systems. METHOD This study was conducted from March 1 to March 30, 2022 (30 days) by 16 industry experts including domestic digital financial policy, smart industry, financial industry experts, academic researchers in the economic field, tax accountants and accountants, and tax accounting officials. Data were collected using a questionnaire. RESULT The conclusions of this study are as follows. First, the significance between the older generation and the MZ generation centered on digital virtual assets includes 'the role of the MZ generation's economic activities', 'restrictions on the economic activities of the older generation and the future value of the MZ generation', and 'awareness of investment products between the older generation and the MZ generation'. Factors were derived. Second, the connection between digital virtual assets and criminal organizations (terrorist groups) includes 'virtual assets are the best path to achieve the goals of criminal organizations', 'virtual assets without government control function', 'low entry barriers to virtual assets and Factors such as 'high security' and 'increasing cybercrime using digital experts' were derived. Third, problems arising from the commercialization of digital virtual assets include ‘lack of safety in the use of digital currency’, ‘absence of national central control reliability and tax management’, ‘increased crime due to hacking and duplication’, ‘instability of digital currency value’, etc. The factors were derived. Fourth, as for the legal and institutional direction for digital virtual assets, factors such as ‘establishing a national-centered digital distribution monetary policy’, ‘establishing virtual asset-centered funding-related legislation’, and ‘building a virtual asset-centered professional education environment’ were derived. CONCLUSION With the rapid transition to the digital age, there is a difference in perception between generations regarding virtual assets (cryptocurrency), and legal and institutional improvements must be implemented strategically.